Vehicle Taxability

Aircraft

Generally, all aircraft used in Ohio are subject to use tax. The tax rate is determined by the aircraft’s hangar or storage location.

Key Resources

Aircraft Questionnaire download - If the Department of Taxation contacted you, please use this form to supply the requested information through the mail, by fax or email.

Aircraft Questionnaire electronic - If the Department of Taxation contacted you, please use this form to supply the requested information electronically. By submitting this form electronically, it will send a copy of the completed form to you too.

Sales & Use Form VP USE – This is the Voluntary Payment form that must accompany a use tax payment.

Frequently Asked Questions Tool

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category in which you are interested. A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

My aircraft is not airworthy. Is my purchase taxable?

Yes. Ohio Revised Code (“R.C.”) 5741.12 requires “every person storing, using, or consuming tangible personal property” in Ohio who did not pay Ohio sales tax at the time of purchase to pay the use tax. There is no specific exemption for the purchase of an aircraft that is not airworthy.